Madras HC allows Final Hearing for GST Mismatch with 25% Tax Payment

David Raja Bharatgas Agency Vs Deputy State Tax Officer (Madras High Court)

Conclusion: Final opportunity for hearing was provided to assessee in the mismatch of Goods and Services Tax ( GST ) returns between GSTR 3B, GSTR 1 and GSTR 9 for FY 2018-19 subject to payment of 25% of disputed taxes within the stipulated period i.e., four weeks from the date of receipt of a copy of this order.

Held: Assessee was an authorised distributor of LPG Cylinders of Bharat Petroleum Corporation and was registered under the Goods and Services Tax Act, 2017.

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